10.10.2025 | In the media

KPMG Law guest article in NZG: Compliance due diligence in SMEs: Minimum scope and contractual mapping of compliance risks of the target company

In the context of M&A transactions, compliance usually still plays a subordinate role in legal due diligence. The purpose of this article is, on the one hand, to shed light on the obligation of corporations to carry out compliance due diligence and, on the other hand, to determine a minimum scope for this in practice. This is of considerable importance in practice because there can be considerable transaction risks in the area of corporate compliance obligations, the contractual representation of which presents the parties with a number of challenges. KPMG Law expert Thomas Giering therefore also discusses how the positions of seller and acquirer can be balanced in the various phases of an M&A transaction.

You can find the entire article in the Neue Zeitschrift für Gesellschaftsrecht.

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Contact

Dr. Thomas Giering

Senior Manager
Site Manager Leipzig

Münzgasse 2
04107 Leipzig

Tel.: 034122572548
tgiering@kpmg-law.com

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